c. $120,000. d. $270,000. e. None of these. 39. Tommy, an automobile mechanic employed by an auto dealership, is considering opening a fast-5food franchise. If Tommy decides not to acquire the fast-food franchise, any investigation expenses are: a. A deduction for AGL b. A deduction from AGI, subject to the 2% floor. c. A deduction from AGI, nor subject to the 2 % floor. d. Deductible up to $5,000 in the current year with the balance being amortized over a 180-month period. e. Not deductible